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Martin Ambassa Messy and Itchoko Motande Mondjeli Mwa Ndjokou
''Taxation and Income Inequality in Sub-Saharan Africa''
( 2021, Vol. 41 No.3 )
In this paper, we examine which tax indicator among the weight of tax revenue and the tax structure reduces income inequalities in SSA. We use a model estimated in panel data using fixed effect ordinary least squares over the period 1992-2017. The model is inspired by the work of Martinez-Vazquez et al. (2012) and Dao and Godbout (2014). Our results reveal that the weight of tax revenue is more important in reducing income inequality in SSA than the tax structure used to collect the revenue. The analysis also shows significant heterogeneous results conditioned by corruption. The results appear to be robust to an alternative estimation technique.
Keywords: Taxation, Income Inequality, Tax structure, Tax revenue, Fixed Effect
JEL: H2 - Taxation, Subsidies, and Revenue: General
O1 - Economic Development: General
Manuscript Received : Nov 04 2020 Manuscript Accepted : Jul 18 2021

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